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增值税是当前中国的第一大税种。很多学者认为,由于增值税不利于改善收入分配,因此在中国未来的税制体系中仅是一个过渡性税种。然而在国际上增值税却广受赞誉,且在各国税制体系中的地位不断上升,在全球化时代因其稳定的筹措税收收入的功能更具重要性。中国增值税的税负并不高于发达国家。以增值税无法改善收入分配来否定其主体地位,无论在理论上还是政策上都不能成立。因此,未来中国应继续坚持增值税在税制体系中的主体地位,加快完善增值税税制。
Value-added tax is the current largest tax in China. Many scholars believe that since VAT is not conducive to improving income distribution, it is only a transitional tax in China’s future tax system. However, the value-added tax in the world is widely acclaimed and its status in the tax system of various countries is constantly on the rise. In the era of globalization, its function of tax revenue collection is more and more important because of its steady tax collection. The tax burden of China’s VAT is not higher than that of developed countries. To value-added tax can not improve income distribution to deny its dominant position, both in theory and policy can not be established. Therefore, in the future, China should continue to insist on the dominant position of value-added tax in the tax system and speed up the improvement of the VAT system.